因单位减员增效，距离法定退休年龄尚有3年零4个月的王某，于2010年6月办理了内部退养手续，当月领取工资1800元和一次性收入60000元。下列关于王某取得一次性收入的个人所得税处理的说法，正确的有( )。
A．王某2010年6月应纳个人所得税5955元
B．王某取得一次性收入60000元按照“工资、薪金所得”税目计算缴纳个人所得税
C．王某取得一次性收入60000元应单独作为一个月工资计算缴纳个人所得税
D．王某取得一次性收入60000元在当地上年职工平均工资3倍数额以内的部分免征个人所得税
参考答案：A,B
解析： 首先找税率：60000/(3×12+4)+1800-2000=1300(元)，适用税率10%，速算扣除数为25元；然后计算应缴纳个人所得税税额=(60000+1800-2000)×10%-25=5955(元)。
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| My mother used to ask me what is the most important part of the body. Through the years I would 1 what I thought was the correct answer. When I was younger, I thought 2 was very important to us as humans, so I said, "My ears, Mommy. "She said, "No. Many people are 3 . But you keep thinking about it and I will ask you again soon. " Several years passed 4 she asked me again. Since making my first 5 , I had often thought of the correct answer. So this time I told her, " Mommy, sight is very important to everybody, so it must be our eyes. " She looked at me and told me, "You are 6 fast, but the answer is not correct because there are many people who are blind. " 7 the years, Mother asked me a couple more 8 and always her answer was, "No, but you are getting 9 every year, my child." Then last year, my Grandpa died. Everybody was heart broken. Everybody was crying. My Mom looked at me when it was our 10 to say our final good-bye to Grandpa. She asked me, "Do you know the most important body part yet, my dear?" I was 11 when she asked me this now. I always thought this was a 12 between her and me. She saw the 13 on my face and told me, "This question is very important.It shows that you have really 14 your life. " I saw her eyes well up with tears. She said, "My dear, the most important body part is your 15 . "I asked, "Is it because it holds up your head?" She replied, "No, it is 16 on them a crying friend or loved one can rest their head. I only hope that you have enough 17 and friends that you will have a shoulder to cry 18 when you need it. " Then and there I knew the most important body part is not a 19 one. It is sympathetic to the pain of 20 . | |||
| ( )1. A. notice ( )2. A. love ( )3. A. blind ( )4. A. while ( )5. A. discovery ( )6. A. learning ( )7. A. Before ( )8. A. ways ( )9. A. stronger ( )10. A. duty ( )11. A. shocked ( )12. A. game ( )13. A. worry ( )14. A. enjoyed ( )15. A. shoulders ( )16. A. how ( )17. A. respect ( )18. A. by ( )19. A. valuable ( )20. A. others | B. believe in B. health B. deaf B. once B. decision B. thinking B. Till B. things B. taller B. turn B. satisfied B. test B. puzzlement B. found B. feet B. because B. favor B. on B. useful B. the deaf | C. doubt C. sound C. invisible C. after C. attempt C. growing C. Beyond C. questions C. smarter C. pity C. interested C. match C. regret C. disliked C. hands C. why C. love C. above C. selfish C. Grandpa | D. guess at D. sight D. thoughtful D. before D. suggestion D. changing D. Over D. times D. nicer D. chance D. excited D. secret D. pain D. lived D. hair D. whether D. fun D. for D. precious D. the blind |